3.1.17.4. NTL – Detailed list of taxes and social contributions according to national classification – Local Government (1995–)(3/3)

(current prices, million HUF)

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STO_DETAILS Tax name according to national classification Economic functiona Alcohol, tobacco, environmental and property taxb 2011 2012 2013 2014 2015 2016 2017
D2 Taxes on production and imports 626 514 642 767 639 612 662 900 732 523 765 314 803 303
D21 Taxes on products 487 041 481 751 500 868 523 125 584 380 608 981 638 731
D211 Value added type taxes (VAT)
D211_01 Value added tax C
D212 Taxes and duties on imports excluding VAT
D2121 Import duties
D2121_01 Import duty C
D2122 Taxes on imports, excluding VAT and import duties
D2122A Levies on imported agricultural products
D2122B Monetary compensatory amounts on imports
D2122C Excise duties
D2122C_01 Budget excises on imported products C
D2122C_02 Environment protection fees on imported products C P
D2122D General sales taxes
D2122E Taxes on specific services
D2122F Profits of import monopolies
D214 Taxes on products, except VAT and import taxes 487 041 481 751 500 868 523 125 584 380 608 981 638 731
D214A Excise duties and consumption taxes
D214A_01 Budget excises (central budget) C
D214A_02 Environment protection fees C P
D214A_03 Energy tax C E
D214B Stamp taxes
D214C Taxes on financial and capital transactions 29 733 10 720
D214C_01 Duties on conveyances, inheritance and gifts KS O 29 733 10 720
D214D Car registration taxes
D214D_01 Motor vehicle registration duty C T
D214E Taxes on entertainment
D214E_01 Cultural contribution C
D214E_02 Cultural tax C
D214E_03 Advertising tax
D214F Taxes on lotteries, gambling and betting
D214F_01 Gambling tax C
D214G Taxes on insurance premiums
D214G_01 Tax on collision insurance C
D214G_02 Insurance tax C
D214H Other taxes on specific services
D214H_01 Contribution to tourism C
D214H_02 Telephone tax C
D214H_03 Waste disposal contribution C P
D214I General sales or turnover taxes 457 308 471 031 500 868 523 125 584 380 608 981 638 731
D214I_01 Local tax on company sales C 457 308 471 031 500 868 523 125 584 380 608 981 638 731
D214I_02 Simplified corporation tax KS
D214I_03 Innovation tax KS
D214I_04 Tax on public financed medical products KS
D214I_05 Surtaxes payable by certain economic sectors KS
D214I_06 Surtaxes payable by insurance companies KS
D214I_07 Public health product tax C
D214I_08 Hydrocarbons stockholding fee C E
D214J Profits of fiscal monopolies
D214K Export duties and monetary comp. amounts on exports
D214L Other taxes on products n.e.c.
D214L_01 Alcohol production duty C AT
D214L_02 Forestry fund tax C RS
D214L_03 Breeding contribution C
D214L_04 Fishing development contribution C RS
D214L_05 Nuclear contribution KS E
D214L_06 Tax for protection of wild animals C RS
D214L_07 Sugar duty C
D214L_08 Financial transaction fee C
D29 Other taxes on production 139 473 161 016 138 744 139 775 148 143 156 333 164 572
D29A Taxes on land, buildings or other structures 91 355 113 871 122 135 123 158 131 091 139 641 147 156
D29A_01 Building tax KS RP 80 987 96 318 102 719 105 022 111 963 117 521 123 130
D29A_02 Development land tax KS RP 10 310 17 523 19 395 17 938 19 102 22 112 24 018
D29A_03 Tax on recreational homes KS RP 58 30 21 198 26 8 8
D29A_04 Tax of public utility system KS RP
D29B Taxes on the use of fixed assets 46 576 46 488 16 004 16 173 16 660 16 620 17 401
D29B_01 Tax on domestically registered vehicles (central) KS T
D29B_02 Tax on domestically registered vehicles (local) KS T 46 576 46 488 16 004 16 173 16 660 16 620 17 401
D29B_03 Company car tax KS T
D29B_04 Restructuring contribution in the sugar industry KS
D29C Total wage bill and payroll taxes 102 16 2
D29C_01 Rehabilitation contribution LEYRS
D29C_02 Training levy LEYRS
D29C_03 Communal tax on enterprises LEYRS 102 16 2
D29C_04 Tax on sales representative employees medical corporation LEYRS
D29C_05 Itemised tax of small taxpayers KISE
D29D Taxes on international transactions
D29E Business and professional licences 1 095 293
D29E_01 Licence fees KS
D29E_02 Stamp duties KS 1 095 293
D29E_03 Extra capital taxes KS O
D.29E_04 Protection Fund levies BEVA KS O
D.29E_05 Protection Fund levies OBA KS O
D.29E_06 Protection Fund levies SZA KS O
D.29E_07 Protection Fund levies SZHTKA KS O
D.29E_08 Protection Fund levies KA KS O
D.29E_09 Concession fees (tobacco shops) KS
D29F Taxes on pollution 345 348 603 444 392 72 15
D29F_01 Environmental pollution tax C P 345 348 603 444 392 72 15
D29F_02 Sale of emission allowances C E
D29G Under-compensation of VAT (flat rate system)
D29H Other taxes on production n.e.c.
D29H_01 Pharmacy solidarity duty KS
D5 Current taxes on income wealth, etc. 45 582 46 188 34 857 35 221 37 635 39 863 42 399
D51 Taxes on income 82 68 68 42 59 53 41
D51M Taxes on individual or household income including holding gains 82 68 68 42 45 48 35
D51M_01 Personal income tax SPLIT1 82 68 68 42 45 48 35
D51A Taxes on individual or household income excluding holding gainsc
D51C1 Taxes on individual or household holding gainsc
D51O Taxes on the income or profits of corporations including holding gains
D51O_01 Corporate income tax KIC
D51O_02 Surcharge of corporates KIC
D51O_03 Extra tax on financial institutions KIC
D51O_04 Extra tax on financial credit institutions KIC
D51O_05 Tax of small enterprises KIC
D51B Taxes on the income or profits of corporations excluding holding gainsc
D51C2 Taxes on holding gains of corporationsc
D51C3 Other taxes on holding gainsc
D51C Taxes on holding gains
D51D Taxes on winnings from lottery or gambling
D51E Other taxes on income n.e.c. 14 5 6
D51E_01 Payment of the overflow of medicinal subsidy KS
D51E_02 Income tax on energy suppliers KIC
D51E_03 Municipal tax (income type) KS O 14 5 6
D59 Other current taxes 45 500 46 120 34 789 35 179 37 576 39 810 42 358
D59A Current taxes on capital 227 743 816
D59A_01 Municipal tax (other) KS O 227 743 816
D59B Poll taxes
D59C Expenditure taxes
D59D Payments by households for licences 26 954 24 608 12 099 12 231 12 694 12 667 13 148
D59D_01 Tax on domestically registered vehicles C T 25 497 24 172 12 014 12 202 12 670 12 641 13 127
D59D_02 Stamp duties KS 1 393 373 0 5 1
D59D_03 Other CG taxes conveid to LG C 64 63 85 24 23 26 21
D59E Taxes on international transactions
D59F Other current taxes n.e.c. 18 546 21 512 22 690 22 948 24 655 26 400 28 394
D59F_01 Communal tax on households KS 11 099 13 161 13 175 13 002 13 451 14 589 14 765
D59F_02 Tourism tax C 6 761 7 682 8 411 9 126 10 475 11 676 13 602
D59F_03 Environmental pollution tax KS P 686 669 1 104 820 729 135 27
D91 Capital taxes 2 805 759 10 217 269 273
D91A Taxes on capital transfers 2 805 759
D91A_01 Duties on conveyances, inheritance and gifts KS O 2 805 759
D91A_02 Luxory tax KS O
D91B Capital levies 10 217 269 273
D91B_01 Land protection contribution KS RS 10
D91B_02 Municipal tax (property type) KS O 217 269 273
D91C Other capital taxes n.e.c.
ODA Total tax receipts 674 901 689 714 674 469 698 131 770 375 805 446 845 975
D61 Net social contributions 4 357 2 936 1 630 1 842 2 217 3 372 3 924
D611 Employers' actual social contributions
D611C Compulsory employers' actual social contributions
D611C_01 Employers' compulsory social contribution LEYRS
D611C_02 Employers' contribution LEYRS
D611C_03 Social contribution tax LEYRS
D611V Voluntary employers' actual social contributions
D61SC Social insurance scheme service chargesd
D6111 Employers' actual pension contributionsc
D6112 Employers' actual non-pension contributionsc
D612 Employers' imputed social contributions 4 357 2 936 1 630 1 842 2 217 3 372 3 924
D6121 Employers' imputed pension contributionsc
D6122 Employers' imputed non-pension contributionsc 4 357 2 936 1 630 1 842 2 217 3 372 3 924
D6122_01 Imputed social contribution LEYRS 4 357 2 936 1 630 1 842 2 217 3 372 3 924
D613 Households' actual social contributions
D6131 Households' actual pension contributionsc
D6132 Households' actual non-pension contributionsc
D613C Compulsory households' actual social contributions
D613CE Compulsory employees' actual social contributions
D613CE_01 Employees' compulsory social contribution LEES
D613CE_02 Employees' contribution LEES
D613CS Compulsory actual social contributions by the self-employedc
D613CS_01 Compulsory social contribution by self-employed KISE
D613CN Compulsory actual social contributions by the non-employedc
D613CN_01 Compulsory social contribution by non-employed LNON
D613V Voluntary households' actual social contributions
D613V_01 Voluntary social contributions by self- and non-employed LNON
D614 Households' social contributions supplementsd
D6141 Households' pension contributions supplementsc
D6142 Households' non-pension contributions supplementsc
D995 Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collectede
D995A Taxes on products assessed but unlikely to be collectede
D995B Other taxes on production assessed but unlikely to be collectede
D995C Taxes on income assessed but unlikely to be collectede
D995D Other current taxes assessed but unlikely to be collectede
D995E Employers' actual social contributions assessed but unlikely to be collectede
D995F Households' actual social contributions assessed but unlikely to be collectede
D995FE Employees' actual social contributions assessed but unlikely to be collectede
D995FS Actual social contributions by self-employed persons assessed but unlikely to be collectedc
D995FN Actual social contributions by non-employed persons assessed but unlikely to be collectedc
D995G Capital taxes assessed but unlikely to be collectede
ODB Total receipts from taxes and social contributionsf 674 901 689 714 674 469 698 131 770 375 805 446 845 975
ODC Total receipts from taxes and net social contributions (including imputed social contributions)f 679 258 692 650 676 099 699 973 772 592 808 818 849 899
ODD Total receipts from taxes and compulsory social contributionsf 674 901 689 714 674 469 698 131 770 375 805 446 845 975
aEconomic function: C - Consumption tax LEYRS - Labour tax on Employers LEES - Labour tax on Employees LNON - Labour tax on the non-employed (pensioners/ unemployed) KIC - Capital tax on the income of corporations KIH - Capital tax on the income of households KISE - Capital tax on the income of self-employed KS - Capital tax on Stocks of Wealth SPLIT1 - Personal Income Tax (PIT) Split between LEES, LNON, KIH, KISE SPLIT2 - Split between LNON and KISE.  bAlcohol, Tobacco, Environmental and Property taxes: AT - Alcohol, tobacco taxes T - Transport tax E - Energy tax P - pollution tax RS - resource tax RP - recurrent taxes on immovable property O - Other taxes on property.  cD51A, D51B, D51C1, D51C2, D51C3, D6111, D6112, D6121, D6122, D6131, D6132, D6141, D6142, D613CS, D613CN, D995FS, D995FN: On a voluntary basis.  dD61SC and D614: Data for reference years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory for reference years from 2012 onwards.  eD995 and breakdowns: Split by receiving subsector on a voluntary basis.  fAfter deduction of amounts assessed but unlikely to be collected  Preliminary data  Revised data 

© Hungarian Central Statistical Office, 2011